1. During the month of January, Washington Industries purchasedoffice supplies on account for $18,000 and paid GST of 5%.

2. Washington Industries has pre-tax sales on account of $32,000 during January and collected GST of 5%

3. At the end of January, the company remitted (paid) the GST paid and collected to the Canada Revenue Agency.

Required

Prepare the journal entries to record the above transactions. Explanations are not required